https://www.taxtmi.com/caselaws?id=115266 Input tax credit was considered maintainable where goods covered by an invoice were diverted to another consignee after the first consignee refused delivery, and the invoice was endorsed by the Range Superintendent. The analysis treated the endorsed invoice, the verifiable duty-paid character of the goods, and administrative instructions permitting diversion in transit as supporting the validity of the re-routed consignment. On that basis, credit was not to be denied merely because the invoice had been endorsed, and pre-deposit of the disputed duty was waived. en-us Thu, 15 Apr 2004 00:00:00 +0530 Fri, 25 May 2012 12:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115266 Input tax credit was considered maintainable where goods covered by an invoice were diverted to another consignee after the first consignee refused delivery, and the invoice was endorsed by the Range Superintendent. The analysis treated the endorsed invoice, the verifiable duty-paid character of the goods, and administrative instructions permitting diversion in transit as supporting the validity of the re-routed consignment. On that basis, credit was not to be denied merely because the invoice had been endorsed, and pre-deposit of the disputed duty was waived. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115266